market committee
is collecting market cess only as per the provisions of
section 28 of the Act read with Rule 48 of the Rules ... market committee which is collecting
market cess as per the provisions of the Act and the
Rules. "
6. To the reply of the respondent
monthly rent, respondent was also required to pay house tax,
education cess and other taxes in respect of the land in question,
which has been ... respondent
company enjoys the protection of statutory tenant granted under
the Rent Act and that it is always ready and willing to pay rent
with an argument of alternative remedy
provided under Section 17 of SARFAESI Act. Dealing
with this argument, the Court had observed that
where an effective ... this rule applies
with greater rigour in matters involving recovery
of taxes, cess, fees, other types of public money
and the dues of banks
act or rule in force, as refund
Page 16 of 24
C/SCA/8235/2018 CAV ORDER
of any tax, duty, cess ... Transferor Companies in respect of any refund of tax,
duty, cess or other charge, including any erroneous or
excess payment thereof made by the Transferor
hence, gathered under the provisions of
section 11(1)(d) of the Act.
3. The first issue referred to above is covered by
the judgment ... Cess or Fee or any other
consideration so as to attract proviso to
Section 2 [15] of the IT Act ."
Page
paid from the
Cenvat Credit Balance of Education Cess for the payment of
Secondary Higher Education Cess and the demand ... Cess from the
CENVAT credit balance of Education Cess though, the liberty
of taking equivalent amount of credit in the account of
Education Cess
Goods and Service Tax
(Compensation to States) Act, 2017 and the
relevant notifications issued under the said Act,
inter alia, on the ground that ... credit would be
allowed on such cess and the petitioner would be
asked to pay fresh cess under the Goods and
Page
compensation cess
leviable under sub-section (7) and sub-section (9)
respectively, of section 3 of the customs Tariff Act, 1975 , as
may be provided
compensation cess
leviable under sub-section (7) and sub-section (9)
respectively, of section 3 of the customs Tariff Act, 1975 , as
may be provided
before the respondent No.4 that the petitioners
had paid the market cess and had traded during
the previous financial year, the Authorized
Officer ... voters' list as per Section
11(1)(ii) of the said Act, their names were
excluded from the voters' list.
6. Learned Advocate
